Company ITR Checklist

Company ITR Checklist

Basic Company Information

• PAN of the Company• Certificate of Incorporation• Memorandum of Association (MOA)• Articles of Association (AOA)• CIN (Corporate Identification Number)• Registered Office Address Proof• Email ID and Mobile Number of Company• Previous Year's ITR Acknowledgment and Computation• Details of any change in registered office, name, or business activity during the year

Directors & Shareholder Details

• List of Directors• PAN of all Directors• DIN of all Directors• Aadhaar of Directors, if available• Residential Address of Directors• Shareholding Pattern as on 31 March• Details of Changes in Shareholding during the year• Details of Appointment/Resignation of Directors during the year

Books of Accounts

• Balance Sheet• Statement of Profit & Loss• Trial Balance• General Ledger• Cash Book• Bank Book• Journal Register• Notes to Accounts

Bank Accounts

• Bank Statements for all accounts for the financial year• Details of Cash Deposits during the year• Closing Balance Confirmations• Details of New Accounts Opened during the year• Details of Accounts Closed during the year

Share Capital & Reserves

• Authorized Capital Details• Issued, Subscribed and Paid-up Capital Details• Details of Fresh Share Issue during the year• Share Allotment Documents• Share Application Money Details• Share Premium Details• Reserves & Surplus Reconciliation

Business Income Details

• Sales Register• Purchase Register• Expense Ledgers• Stock Records• Work-in-Progress Details, if applicable• Revenue Reconciliation

Fixed Assets

• Fixed Asset Register• Details of Additions during the year• Details of Assets Sold/Disposed during the year• Depreciation Working• Asset Purchase Invoices

Loans & Borrowings

• Loan Statements from Banks/NBFCs• Interest Certificates• Director Loan Confirmations• Related Party Loan Confirmations• Unsecured Loan Confirmations• Loan Repayment Schedules

Investments

• Investment Statements• Details of Investments Made during the year• Dividend Income Statements• Sale of Investments, if any• Valuation Reports, if applicable

GST Details

• GST Registration Certificate• GSTR-1 filed during the year• GSTR-3B filed during the year• Annual GST Return, if applicable• GST Reconciliation Statement

TDS / TCS Details

• Form 26AS• AIS (Annual Information Statement)• TIS (Taxpayer Information Summary)• TDS Certificates Received• TDS Return Acknowledgements• TCS Details, if applicable

Other Income

• Interest Income Details• Dividend Income Details• Rental Income Details• Capital Gains Statements• Foreign Income Details, if any• Other Miscellaneous Income

Related Party Transactions

• Details of Transactions with Directors• Details of Transactions with Shareholders• Details of Transactions with Group Companies• Loan Transactions with Related Parties• Purchase/Sale Transactions with Related Parties

Employee & Payroll Details

• Salary Register• Director Remuneration Details• Bonus and Incentive Details• PF Contribution Details• ESIC Contribution Details• Professional Tax Details, if applicable

Audit Documents

• Statutory Audit Report• Audited Financial Statements• Tax Audit Report, if applicable• Statement of Particulars (Form 3CD), if applicable• CARO Report, if applicable• Internal Audit Reports, if any

Foreign Transactions (If Applicable)

• Foreign Remittance Details• Import and Export Statements• Form 15CA / 15CB Copies• Foreign Bank Account Details• FEMA Compliance Documents• Transfer Pricing Documentation, if applicable

Compliance & Litigation

• Income-tax Notices Received During the Year• Assessment Orders Received During the Year• Demand Notices, if any• Appeal Orders, if any• GST Notices, if any• ROC Notices, if any• Details of Pending Litigation Matters

Final Verification Before Filing

• Financial Statements Finalized• GST Reconciliation Completed• AIS and Form 26AS Reconciled• TDS/TCS Reconciled• Related Party Transactions Verified• Tax Liability Confirmed• Deferred Tax Working Verified, if applicable• ITR Reviewed and Approved• Return Verified by Authorized Signatory